Sweeney & Associates, a large marketing firm, adjusts its accounts at the end of each month. The following information is available for the year ending December 31, 2013: 1. A bank loan had been obtained on December 1. Accrued interest on the loan at December 31 amounts to $1,110. No interest expense has yet been recorded. 2. Depreciation of the firm's office building is based on an estimated life of 25 years. The building was purchased in 2009 for $320,000. 3. Accrued, but unbilled, revenue during December amounts to $71,000. 4. On March 1, the firm paid $1,700 to renew a 12-month insurance policy. The entire amount was recorded as Prepaid Insurance. 5. The firm received $14,000 from the King Biscuit Company in advance of developing a six-month marketing campaign. The entire amount was initially recorded as Unearned Revenue. At December 31, $4,500 had actually been earned by the firm. 6. The company's policy is to pay its employees every Friday. Since December 31 fell on a Wednesday, there was an accrued liability for salaries amounting to $1,600. a. Record the necessary adjusting journal entries on December 31, 2013. (Do not round your intermediate calculations. Round your answers to the nearest whole dollar. Omit the "S" sign in your response.) General Journal Debit Credit 1. (Click to select) (Click to select) > 2 (Click to select) (Click to select) 3. (Click to select) (Click to select)